Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The respondents are directed to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually

Shanti Prime Publication Pvt. Ltd.

Section 140 of the CGST Act, 2017—Transitional Credit -- The Petitioner, sought a writ of mandamus directing the GST council to make recommendations to the Commissioner to extend the time period for filing of GST Tran-1 because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit as per amended Rule 117 (1A).

Held that:-The Hon’ble High Court directed the respondents to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. — Anil Kumar And Sons Vs. Union of India And 4 Others [2019] 9 TAXLOK.COM 029 (Allahabad)

Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE